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Change of Charging Section from 74 to 73 of CGST Act. - Goods and Services Tax - GSTExtract Dear Sirs, Some cases were taken up under section 74 , and the Show Cause Notices were issued accordingly. After verification of replies to SCN, AAs now realise that the case is fit to pass under Sec. 73 . Could they be passed order u/s 73 when SCN were issued u/s 74 or do they need to issue revised notices u/s 73 ?
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